How to get the credit
In most cases, you do not need to apply to get the GST/HST credit. Only new residents of Canada may need to apply for the first year they become a resident.
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File your tax return to get the credit
You do not need to apply to receive the GST/HST credit. All you have to do is file your tax return every year, even if you do not have any income to report.
The CRA automatically checks your eligibility when your tax return is assessed each year. If you are entitled to the credit, you will start receiving quarterly payments.
If you file your taxes late
You must file your tax return by April 30 each year to ensure there is no disruption to your quarterly payments. The GST/HST credit is recalculated every July based on your adjusted family net income from the previous year.
If you file your taxes late, your payments may stop temporarily. Once your tax return is assessed, the CRA will determine if you are entitled to the credit. If any entitled credit amounts were missed, you will receive retroactive payments in the next scheduled payment.
Apply if you are a new resident of Canada
If you are a new resident, before you file your first tax return, you can apply for the GST/HST credit for the first year you are a resident of Canada for income tax purposes.
Only one application per household is required.
New resident with no children: Option 1
Use the online form to complete and submit your application electronically:
New resident with children who are under 19 years old: Option 2
You must:
- Download and print PDF:
-
Form RC66, Canada Child Benefit Application includes federal, provincial, and territorial programs if you are eligible for the Canada Child Benefit (CCB)
- Include any children under 19 years old who are in your care
- Attach proof of birth for all children you are applying for
- Mail the completed form to your tax centre
If you apply using Form RC66, the information you provide is used to determine your eligibility for the GST/HST credit.
You must provide proof of birth of all children you are applying for when you complete your application for the credit. If you are providing original documents in a language other than English or French, you need to include an acceptable translation with a copy of the original.